老闆借還款，如何入會計賬?

[匿名]

2014-12-09 10:44 pm

1.老闆向公司借款，係咪DR DIRECTOR CURRENT A/C，CR ACCOUNT PAYABLE?
2.之前老闆從自己私人戶口借款到公司支票戶口，而家還款，係咪DR ACCOUNT RECEIVABLE，CR DIRECTOR CURRENTA/C?
3.老闆從私人戶口直接借款到公司國內廠房，但國內廠房賬目不用我做，而還款就係香港公司戶口還，應該點入?
急!急!急!
謝謝

回答 (1)

用戶2576

2014-12-14 1:56 am

✔ 最佳答案

1. Dr. Director's Current Account Cr. Bank. Usually not payable as money must be given to the director and thus a shifting of assets from Bank to Director's Current Account.

2. When money is received from the director, Dr. Bank Cr. Director's Current Account. So, if the company paid back the money to Director, then Dr. Bank and Cr. Director's Current Account for the sum being paid.

3. Money lent to a company ABC, a factory in Mainland, Dr. Amount due from ABC Cr. Director's Current Account

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